Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. - 04/2020 - Central GST (CGST) Rate

CGST exemption on export transportation services extended, continuing tax relief for carriage of goods by air or sea.

Extension of the CGST exemption maintains tax-free treatment for services of transporting goods by air or sea from the customs station of clearance in India to a place outside India by amending the principal notification's entries (19A and 19B) to substitute the later year, thereby continuing the exemption for the extended period under the Central Goods and Services Tax Act, 2017, effective from the notification's commencement date.